Amrendra Kumar Yadav VS State Of Bihar

In the context of assessment proceedings, the petitioner failed to file the return, prompting the Assessing Officer, identified as Respondent No. 3-Deputy Commissioner of State Tax, Jhanjharpur, Bihar, to cancel the registration through an order dated 08.01.2020 under Reference No. ZA100120024419D (Annexure-3). The petitioner then appealed to the Appellate Authority, the Additional Commissioner of State Tax (Appeal), Darbhanga Division, Darbhanga, Bihar. However, their appeal in Form GST APL-02, Ref. No. ZD100721002949M, was dismissed by the authority via an order dated 30.07.2021.

In the context of assessment proceedings, the petitioner failed to file their return, leading the Assessing Officer, identified as Respondent No. 3-Deputy Commissioner of State Tax in Jhanjharpur, Bihar, to cancel the registration. This action was carried out through an order dated 08.01.2020, referenced as Reference No. ZA100120024419D (Annexure-3). Subsequently, the Appellate Authority, which is the Additional Commissioner of State Tax (Appeal) within Darbhanga Division, Darbhanga, Bihar, dismissed the petitioner’s appeal. This dismissal was formalized through an order dated 30.07.2021, documented in Form GST APL -02, with Reference No. ZD100721002949M.

In the context of assessment proceedings, the petitioner failed to submit the return, leading the Assessing Officer, identified as Respondent No. 3-Deputy Commissioner of State Tax, Jhanjharpur, Bihar, to annul the registration through the contested order dated 08.01.2020 in Reference No. ZA100120024419D (Annexure-3). The Appellate Authority, namely the Additional Commissioner of State Tax (Appeal), Darbhanga Division, Darbhanga, Bihar, dismissed the petitioner’s appeal in Form GST APL -02, Ref. No. ZD100721002949M, in an order dated 30.07.2021. However, it should have exercised its authority under Section 30 of the Act to revoke the cancellation of Registration and grant the petitioner an opportunity to fulfill statutory obligations by submitting returns and making necessary deposits as per the Act’s provisions. There is confidence in the petitioner’s sincerity to do so promptly.

In the context of assessment proceedings, the petitioner failed to submit the required return, leading the Assessing Officer, identified as Respondent No. 3 – Deputy Commissioner of State Tax, Jhanjharpur, Bihar, to annul the Registration via the contested decision issued on 08.01.2020 under Reference No. ZA100120024419D (refer to Annexure-3). The Appellate Authority, namely the Additional Commissioner of State Tax (Appeal), Darbhanga Division, Darbhanga, Bihar, upheld the dismissal of the petitioner’s appeal in Form GST APL -02, Ref. No. ZD100721002949M, through an order dated 30.07.2021.

Shri D.V. Pathy, representing the petitioner, asserts that within the forthcoming two weeks, the petitioner will fulfill the following obligations: submit the outstanding returns, remit the relevant tax amount along with any accrued interest, and adhere to the directives outlined in the Assessing Officer’s ruling.

The petitioner in this case failed to file their return, leading the Assessing Officer, the Deputy Commissioner of State Tax in Jhanjharpur, Bihar, to cancel their registration. Subsequently, the petitioner’s appeal to the Additional Commissioner of State Tax (Appeal) in Darbhanga, Bihar, was dismissed. The petitioner argued that the Appellate Authority should have exercised its power under Section 30 of the Act to withdraw the cancellation order and provide them with an opportunity to comply with statutory provisions by filing returns and depositing the required amount. The court acknowledged the petitioner’s willingness to rectify the situation promptly and, thus, decided to dispose of the writ petition by quashing the orders dated January 8, 2020, and July 30, 2021. This decision effectively reinstated the petitioner’s registration and afforded them the opportunity to fulfill their obligations under the law

In the context of assessment proceedings, the petitioner failed to file their return, leading the Assessing Officer, Deputy Commissioner of State Tax, Jhanjharpur, Bihar, to cancel their registration through an order dated 08.01.2020. Subsequently, the Appellate Authority, Additional Commissioner of State Tax (Appeal), Darbhanga Division, Darbhanga, Bihar, dismissed the petitioner’s appeal in Form GST APL-02, Ref. No. ZD100721002949M, in an order dated 30.07.2021.

Representing the petitioner, Shri D.V. Pathy, the counsel, assured that within the next two weeks, the petitioner would file the returns, pay the tax component along with any applicable interest, and adhere to the Assessing Officer’s directives. The directives included appearing before the Assessing Officer on 2nd March 2022 at 10:30 A.M. and ensuring full compliance with legal provisions by that date.

Furthermore, the court stipulated several conditions:

(a) The Assessing Authority must decide the case on its merits while adhering to principles of natural justice. (b) Both parties should have the opportunity to submit essential documents and materials if necessary. (c) No coercive actions should be taken against the petitioner during the case’s pendency. (d) The Assessing Authority can only issue a fresh order after giving adequate opportunities to all parties involved, including the petitioner. (e) The petitioner, through their counsel, pledges full cooperation during the proceedings and refrains from any disruptive actions.

This summary encapsulates the legal proceedings initiated due to the petitioner’s failure to comply with tax regulations, outlining the measures to be taken by both parties and the court’s directives to ensure fair and just proceedings.

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